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Accounting for research and development and similar costs : responses to issues raised in FASB Discussion Memorandum, December 28, 1974 (FASB file reference 1007), February 28, 1974;
Statement of Position
74 - 1 (FASB)
o
n
ACCOUNTING FOR
RESEARCH AND DEVELOPMENT
AND SIMILAR COSTS
February 28, 1974
Responses to issues raised in
FASB Discussion Memorandum, December 28, 1974
(FASB File Reference 1007)
issued by
Accounting Standards Division
American Institute of Certified Public Accountants
AICPA